摘要：This study aims to examine the role of independence in moderating the influence of emotional intelligence and auditor experience on audit quality. The population in this study are all auditors who work at the Public Accounting Firm of Central Java Province and the Special Region of Yogyakarta registered in the Financial Services Authority. Members of the population were as many as 24 Public Accounting Firm with a total of 348 auditors. Data collection used questionnaire method. The sampling technique is a convenience sampling that produces a sample of 80 auditors. Methods of data analysis using descriptive analysis, multiple regression analysis, and test the value of absolute difference with SPSS test tool version 21. Research findings show that emotional intelligence significantly positive effect on audit quality. The experience of auditors has a significant positive effect on audit quality. Independence is able to moderate the influence of emotional intelligence and auditor experience on audit quality. The conclusion of this study is that auditors who have a level of good emotional intelligence and good experience will ease the auditing process, which will result in good audit quality as well. Good independence will strengthen the influence of emotional intelligence and experience of the auditor on audit quality.
其他摘要：Penelitian ini bertujuan untuk menguji peran independensi dalam memoderasi pengaruh kecerdasan emosional dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik Provinsi
